Husa Liquidating 10-K 2004 FY Annual report

Exhibit 23

Consent of the Independent Registered Public Accounting Firm

HearUSA Inc.
West Palm Beach, Florida

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (filed September 13, 1994), Form S-8 (filed July 19, 1996), Form S-3 (File No. 333-04303), Form S-3 (File No. 333-04639), Form S-3 (File No. 333-11429) , Form S-3 (File No. 333-18753), Form S-3 (File No. 333-24357), Form S-3 (File No. 333-25169), Form S-3 (File No. 333-6457), Form S-3 (File No. 333-38862) and Form S-8 (File No. 333-73022) of our report dated February 1, 2005, relating to the consolidated financial statements and financial statement schedule of HearUSA Inc., appearing in the Company’s Annual Report on Form 10-K for year ended December 25, 2004.

West Palm Beach, Florida
March 1, 2005 BDO Seidman, LLP